{"id":72906,"date":"2015-10-07T16:59:58","date_gmt":"2015-10-07T19:59:58","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-aumento-en-autonomos\/"},"modified":"2015-10-07T16:59:58","modified_gmt":"2015-10-07T19:59:58","slug":"afip-aumento-en-autonomos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-aumento-en-autonomos\/","title":{"rendered":"AFIP: AUMENTO EN AUT\u00d3NOMOS"},"content":{"rendered":"

Rige a partir de septiembre, para los vencimientos de octubre 2015.<\/span><\/p>\n

Se recuerda a Uds. que, a partir del mes devengado setiembre de 2015 (con vencimiento durante el corriente mes), se incrementa el aporte mensual de los Trabajadores Aut\u00f3nomos con destino a la Seguridad Social, a ra\u00edz de la aplicaci\u00f3n del \u00edndice de movilidad dispuesto por la ley 26417.<\/span><\/p>\n

\u00a0<\/p>\n

APORTES MENSUALES DE LOS TRABAJADORES AUT\u00d3NOMOS <\/span><\/strong><\/span><\/p>\n

Categor\u00edas m\u00ednimas de revista<\/span><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
Concepto<\/strong><\/span><\/td>\nPorcentaje<\/strong><\/span><\/td>\nVigencia: desde el 1\/9\/2015 al 28\/2\/2016<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0I<\/strong><\/span><\/td>\n I\\’<\/strong>(*)<\/a><\/span><\/strong><\/span><\/td>\nII<\/strong><\/span><\/td>\nII\\’<\/strong>(*)<\/a><\/span><\/span><\/td>\nIII<\/strong><\/span><\/td>\nIII\\’<\/strong>(*)<\/a><\/span><\/span><\/td>\nIV<\/strong><\/span><\/td>\nIV\\’<\/strong>(*)<\/a><\/span><\/span><\/td>\nV<\/strong><\/span><\/td>\nV\\’<\/strong>(*)<\/a><\/span><\/span><\/td>\n<\/tr>\n
\u00a0Renta imponible<\/span><\/td>\n\u00a0<\/span><\/td>\n2.492,21<\/strong><\/span><\/td>\n3.489,07<\/strong><\/span><\/td>\n4.984,42<\/strong><\/span><\/td>\n7.975,06<\/strong><\/span><\/td>\n\u00a010.965,70<\/strong><\/span><\/td>\n<\/tr>\n
\u00a016<\/span><\/td>\n\u00a0398,75<\/span><\/td>\n398,75<\/span><\/td>\n\u00a0558,25<\/span><\/td>\n\u00a0558,25<\/span><\/td>\n797,51<\/span><\/td>\n\u00a0797,51<\/span><\/td>\n\u00a01.276,01<\/span><\/td>\n1.276,01<\/span><\/td>\n\u00a01.754,51<\/span><\/td>\n\u00a01.754,51<\/span><\/td>\n<\/tr>\n
\n

Aporte personal jubilaci\u00f3n\u00a0(1)<\/a><\/span><\/span><\/p>\n<\/td>\n

\u00a011\/14<\/span><\/td>\n\u00a0274,14<\/span><\/td>\n348,91<\/span><\/td>\n\u00a0383,80<\/span><\/td>\n488,47<\/span><\/td>\n548,29<\/span><\/td>\n697,82<\/span><\/td>\n877,26<\/span><\/td>\n1.116,51<\/span><\/td>\n\u00a01.206,23<\/span><\/td>\n1.535,20<\/span><\/td>\n<\/tr>\n
\u00a0INSSJP\u00a0(1)<\/a><\/span><\/span><\/td>\n\u00a05<\/span><\/td>\n124,61<\/span><\/td>\n124,61<\/span><\/td>\n174,45<\/span><\/td>\n\u00a0174,45<\/span><\/td>\n249,22<\/span><\/td>\n249,22<\/span><\/td>\n398,75<\/span><\/td>\n398,75<\/span><\/td>\n548,28<\/span><\/td>\n548,28<\/span><\/td>\n<\/tr>\n
Total aporte\u00a0<\/strong>(2)<\/a><\/span><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0797,50<\/strong><\/span><\/td>\n\u00a0872,27<\/strong><\/span><\/td>\n1.116,50<\/strong><\/span><\/td>\n\u00a01.221,17<\/strong><\/span><\/td>\n\u00a01.595,02<\/strong><\/span><\/td>\n\u00a01.744,55<\/strong><\/span><\/td>\n2.552,02<\/strong><\/span><\/td>\n2.791,27<\/strong><\/span><\/td>\n3.509,02<\/strong><\/span><\/td>\n3.837,99<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(*) Trabajadores aut\u00f3nomos con tareas diferenciadas<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Grupos de actividades<\/strong><\/span><\/td>\nIngresos brutos obtenidos en el \u00faltimo a\u00f1o<\/strong><\/span><\/td>\nTablas<\/strong><\/span><\/td>\nCategor\u00edas<\/strong><\/span><\/td>\nImporte mensual<\/strong>(2)<\/a><\/span><\/span><\/td>\n<\/tr>\n
Direcci\u00f3n, administraci\u00f3n o conducci\u00f3n de sociedades comerciales o civiles, regulares o irregulares y socios de sociedades de cualquier tipo<\/span><\/td>\nMayores a $ 30.0
\n00<\/span><\/td>\n		\u00a0I<\/span><\/td>\n\u00a0V<\/span><\/td>\n3.509,02<\/span><\/td>\n<\/tr>\n
\u00a0Mayores a $ 15.000 y menores o iguales a $ 30.000<\/span><\/td>\n\u00a0IV<\/span><\/td>\n2.552,02<\/span><\/td>\n<\/tr>\n
\u00a0Menores o iguales a $ 15.000<\/span><\/td>\n\u00a0III<\/span><\/td>\n\u00a01.595,02<\/span><\/td>\n<\/tr>\n
Actividades no incluidas en el punto anterior que constituyan locaciones o prestaciones de servicios<\/span><\/td>\n\u00a0Mayores a $ 20.000<\/span><\/td>\n\u00a0II<\/span><\/td>\n\u00a0II<\/span><\/td>\n\u00a01.116,50<\/span><\/td>\n<\/tr>\n
Menores o iguales a $ 20.000<\/span><\/td>\nI<\/span><\/td>\n797,50<\/span><\/td>\n<\/tr>\n
Resto de las actividades no comprendidas en los puntos anteriores<\/span><\/td>\nMayores a $ 25.000<\/span><\/td>\nIII<\/span><\/td>\n\u00a0II<\/span><\/td>\n1.116,50<\/span><\/td>\n<\/tr>\n
\u00a0Menores o iguales a $ 25.000<\/span><\/td>\n\u00a0I<\/span><\/td>\n\u00a0797,50<\/span><\/td>\n<\/tr>\n
Afiliaciones voluntarias<\/span><\/td>\nSin limitaci\u00f3n<\/span><\/td>\nIV<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0I<\/span><\/td>\n\u00a0797,50<\/span><\/td>\n<\/tr>\n
Menores de 18 a\u00f1os hasta 21 a\u00f1os<\/span><\/td>\n\u00a0797,50<\/span><\/td>\n<\/tr>\n
Jubilados por la ley 24241<\/span><\/td>\n\u00a0672,89<\/span><\/td>\n<\/tr>\n
Amas de casa y ex agentes de la Administraci\u00f3n P\u00fablica<\/span><\/td>\n274,14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
Concepto<\/strong><\/span><\/td>\nPorcentaje<\/strong><\/span><\/td>\nTrabajadores jubilados<\/strong>(3)<\/a><\/span><\/span><\/td>\nMenores de 21 a\u00f1os<\/strong><\/span><\/td>\nAfiliaciones voluntarias<\/strong><\/span><\/td>\nAmas de casa<\/strong>(4)<\/a><\/span><\/span><\/td>\n<\/tr>\n
I<\/b><\/span><\/span><\/td>\nI<\/span><\/strong><\/span><\/td>\nI<\/span><\/strong><\/span><\/td>\nI<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Renta imponible<\/span><\/td>\n\u00a0<\/span><\/td>\n2.492,21<\/strong><\/span><\/td>\n2.492,21<\/strong><\/span><\/td>\n2.492,21<\/strong><\/span><\/td>\n2.492,21<\/strong><\/span><\/td>\n<\/tr>\n
Aporte personal<\/span><\/td>\n16<\/span><\/td>\n398,75<\/span><\/td>\n398,75<\/span><\/td>\n398,75<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
Jubilaci\u00f3n<\/span><\/td>\n11\/14<\/span><\/td>\n274,14<\/span><\/td>\n274,14<\/span><\/td>\n274,14<\/span><\/td>\n274,14<\/span><\/td>\n<\/tr>\n
INSSJP<\/span><\/td>\n5<\/span><\/td>\n–<\/span><\/td>\n124,61<\/span><\/td>\n124,61<\/span><\/td>\n–<\/span><\/span><\/td>\n<\/tr>\n
Total aporte<\/strong><\/span><\/td>\n32\/35<\/strong><\/span><\/td>\n672,89<\/strong><\/span><\/td>\n797,50<\/strong><\/span><\/td>\n797,50<\/strong><\/span><\/td>\n274,14<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Notas:<\/strong><\/span><\/p>\n

(1) Se lleva a cabo esta apertura a los fines de poder liquidar accesorios en los casos que correspondan.<\/span><\/p>\n

El aporte personal del trabajador aut\u00f3nomo se encuentra constituido por un 16% que deber\u00e1 considerarse contribuci\u00f3n, a los fines de liquidar intereses (C\u00f3digo 358) para el F. 801 E, y 11% o 14% (para tareas diferenciales) como aporte (C\u00f3digo 308)<\/span><\/p>\n

(2) Fuente: AFIP<\/span><\/p>\n

(3) Corresponde a los aportes mensuales de beneficiarios de prestaciones previsionales de la L. 24241<\/a><\/span> que ingresen, reingresen o contin\u00faen en la actividad aut\u00f3noma<\/span><\/p>\n

(4) Por L. 24828<\/a><\/span> y R. (SAFJP) 399\/1997<\/a><\/span>, a partir del per\u00edodo agosto de 1997, inclusive, las amas de casa podr\u00e1n optar por ingresar al SIJP una al\u00edcuota diferencial del 11%, calculada sobre la renta imponible mensual de la categor\u00eda m\u00e1s baja, pudiendo optar por una categor\u00eda superior.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Rige a partir de septiembre, para los vencimientos de octubre 2015.<\/span><\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-72906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=72906"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72906\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}